GANGANAGAR KISAN KRAYA VIKRAYA S.S. LTD.,SRIGANGANAGAR vs. ITO, TDS, SRIGANGANAGAR

ITA 90/JODH/2025Status: DisposedITAT Jodhpur12 August 2026AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the appeal was disposed of ex parte without an effective opportunity for the assessee to present its case. The matter was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was disposed of ex parte. The assessee claimed that an adjournment application filed on the portal was not considered, preventing effective representation.

What were the issues?

Whether the CIT(A) erred in disposing of the appeal ex parte without affording a due and effective opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 201,Section 201(1A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

For Respondent: DR (Physical)

PER BENCH: The aforesaid appeal has been filed by the assessee against the impugned order dated 09.12.2024 passed by the Ld. CIT(A), in relation to the order passed under section 201/201(1A) of the Income-tax Act, 1961, for the Assessment Year 2018-19. 2. Though the assessee has raised various grounds challenging the impugned order, the principal grievance urged before us by the learned counsel is that the Ld. CIT(A) has disposed of the appeal ex parte without affording due and effective

2 Asst. Year: 2018-19 opportunity of hearing to the assessee. The learned counsel submitted that the assessee had duly filed an application seeking adjournment on the Income-tax portal; howev

The order continues below.

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